Se adoptó la tasa de cambio representativa del mercado, vigente al momento de la operación, a 31 de diciembre o el último día del período, para los efectos del ajuste por diferencia en cambio de los activos y pasivos poseídos en moneda extranjera, certificada por la Superintendencia Financiera.
CIRCULAR N° 000004
18-03-2013
DIRECCIÓN DE IMPUESTOS Y ADUANAS NACIONALES
La Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales, con base en la información suministrada por la Superintendencia Financiera de Colombia, y
CONSIDERANDO:
Que mediante Decreto número 366 del 28 de febrero de 1992, artículo 7°, se adoptó la tasa de cambio representativa del mercado, vigente al momento de la operación, a 31 de diciembre o el último día del período, para los efectos del ajuste por diferencia en cambio de los activos y pasivos poseídos en moneda extranjera, certificada por la Superintendencia Financiera,
INFORMA:
La Tasa de Cambio Representativa del Mercado para el año gravable 2012, certificada para los días señalados por parte de la Superintendencia Financiera, es:
|
ENERO |
FEBRERO |
MARZO |
|||
|
DÍA |
COP / USD |
DÍA |
COP / USD |
DÍA |
COP / USD |
|
1 |
1942.70 |
1 |
1805.98 |
1 |
1766.85 |
|
2 |
1942.70 |
2 |
1797.68 |
2 |
1770.70 |
|
3 |
1942.70 |
3 |
1795.55 |
3 |
1775.69 |
|
4 |
1915.02 |
4 |
1784.77 |
4 |
1775.69 |
|
5 |
1898.24 |
5 |
1784.77 |
5 |
1775.69 |
|
6 |
1884.44 |
6 |
1784.77 |
6 |
1774.03 |
|
7 |
1884.47 |
7 |
1787.96 |
7 |
1779.32 |
|
8 |
1884.47 |
8 |
1783.34 |
8 |
1773.88 |
|
9 |
1884.47 |
9 |
1778.90 |
9 |
1765.06 |
|
10 |
1884.47 |
10 |
1774.96 |
10 |
1762.08 |
|
11 |
1865.07 |
11 |
1785.59 |
11 |
1762.08 |
|
12 |
1854.17 |
12 |
1785.59 |
12 |
1762.08 |
|
13 |
1842.47 |
13 |
1785.59 |
13 |
1766.10 |
|
14 |
1841.31 |
14 |
1778.12 |
14 |
1760.77 |
|
15 |
1841.31 |
15 |
1785.24 |
15 |
1761.04 |
|
16 |
1841.31 |
16 |
1791.29 |
16 |
1761.02 |
|
17 |
1841.31 |
17 |
1792.92 |
17 |
1758.38 |
|
18 |
1836.34 |
18 |
1779.81 |
18 |
1758.38 |
|
19 |
1827.24 |
19 |
1779.81 |
19 |
1758.38 |
|
20 |
1821.86 |
20 |
1779.81 |
20 |
1758.38 |
|
21 |
1828.75 |
21 |
1779.81 |
21 |
1759.78 |
|
22 |
1828.75 |
22 |
1777.59 |
22 |
1758.03 |
|
23 |
1828.75 |
23 |
1781.57 |
23 |
1761.87 |
|
24 |
1811.55 |
24 |
1776.11 |
24 |
1760.17 |
|
25 |
1814.58 |
25 |
1772.42 |
25 |
1760.17 |
|
26 |
1814.69 |
26 |
1772.42 |
26 |
1760.17 |
|
27 |
1801.88 |
27 |
1772.42 |
27 |
1759.58 |
|
28 |
1810.55 |
28 |
1777.27 |
28 |
1762.93 |
|
29 |
1810.55 |
29 |
1767.83 |
29 |
1771.25 |
|
30 |
1810.55 |
N/A |
N/A |
30 |
1784.66 |
|
31 |
1815.08 |
N/A |
N/A |
31 |
1792.07 |
|
ABRIL |
MAYO |
JUNIO |
|||
|
DÍA |
COP / USD |
DÍA |
COP / USD |
DÍA |
COP / USD |
|
1 |
1792.07 |
1 |
1764.00 |
1 |
1833.80 |
|
2 |
1792.07 |
2 |
1764.00 |
2 |
1834.71 |
|
3 |
1779.13 |
3 |
1760.12 |
3 |
1834.71 |
|
4 |
1767.84 |
4 |
1754.89 |
4 |
1834.71 |
|
5 |
1772.58 |
5 |
1757.24 |
5 |
1815.54 |
|
6 |
1772.58 |
6 |
1757.24 |
6 |
1798.85 |
|
7 |
1772.58 |
7 |
1757.24 |
7 |
1782.89 |
|
8 |
1772.58 |
8 |
1759.12 |
8 |
1766.91 |
|
9 |
1772.58 |
9 |
1760.60 |
9 |
1776.26 |
|
10 |
1779.53 |
10 |
1775.96 |
10 |
1776.26 |
|
11 |
1793.30 |
11 |
1765.00 |
11 |
1776.26 |
|
12 |
1787.66 |
12 |
1764.69 |
12 |
1776.26 |
|
13 |
1778.78 |
13 |
1764.69 |
13 |
1776.47 |
|
14 |
1777.12 |
14 |
1764.69 |
14 |
1783.45 |
|
15 |
1777.12 |
15 |
1771.60 |
15 |
1787.63 |
|
16 |
1777.12 |
16 |
1778.37 |
16 |
1786.21 |
|
17 |
1775.67 |
17 |
1793.61 |
17 |
1786.21 |
|
18 |
1769.07 |
18 |
1804.92 |
18 |
1786.21 |
|
19 |
1774.21 |
19 |
1814.46 |
19 |
1786.21 |
|
20 |
1776.06 |
20 |
1814.46 |
20 |
1773.18 |
|
21 |
1771.13 |
21 |
1814.46 |
21 |
1770.38 |
|
22 |
1771.13 |
22 |
1814.46 |
22 |
1775.99 |
|
23 |
1771.13 |
23 |
1824.73 |
23 |
1787.47 |
|
24 |
1774.44 |
24 |
1845.17 |
24 |
1787.47 |
|
25 |
1767.91 |
25 |
1836.45 |
25 |
1787.47 |
|
26 |
1763.85 |
26 |
1840.69 |
26 |
1803.37 |
|
27 |
1764.63 |
27 |
1840.69 |
27 |
1805.14 |
|
28 |
1761.20 |
28 |
1840.69 |
28 |
1796.18 |
|
29 |
1761.20 |
29 |
1840.69 |
29 |
1805.60 |
|
30 |
1761.20 |
30 |
1818.82 |
30 |
1784.60 |
|
N/A |
N/A |
31 |
1827.83 |
N/A |
N/A |
|
JULIO |
AGOSTO |
SEPTIEMBRE |
|||
|
DÍA |
COP / USD |
DÍA |
COP / USD |
DÍA |
COP / USD |
|
1 |
1784.60 |
1 |
1790.74 |
1 |
1825.21 |
|
2 |
1784.60 |
2 |
1787.51 |
2 |
1825.21 |
|
3 |
1784.60 |
3 |
1790.97 |
3 |
1825.21 |
|
4 |
1771.53 |
4 |
1786.06 |
4 |
1825.21 |
|
5 |
1771.53 |
5 |
1786.06 |
5 |
1824.81 |
|
6 |
1774.37 |
6 |
1786.06 |
6 |
1814.06 |
|
7 |
1785.25 |
7 |
1785.29 |
7 |
1804.09 |
|
8 |
1785.25 |
8 |
1785.29 |
8 |
1797.35 |
|
9 |
1785.25 |
9 |
1788.03 |
9 |
1797.35 |
|
10 |
1790.25 |
10 |
1788.08 |
10 |
1797.35 |
|
11 |
1785.06 |
11 |
1791.61 |
11 |
1802.23 |
|
12 |
1787.72 |
12 |
1791.61 |
12 |
1795.40 |
|
13 |
1790.12 |
13 |
1791.61 |
13 |
1802.22 |
|
14 |
1780.21 |
14 |
1792.86 |
14 |
1799.57 |
|
15 |
1780.21 |
15 |
1800.81 |
15 |
1789.54 |
|
16 |
1780.21 |
16 |
1817.18 |
16 |
1789.54 |
|
17 |
1778.42 |
17 |
1825.52 |
17 |
1789.54 |
|
18 |
1778.97 |
18 |
1822.59 |
18 |
1799.77 |
|
19 |
1778.28 |
19 |
1822.59 |
19 |
1800.19 |
|
20 |
1775.80 |
20 |
1822.59 |
20 |
1795.66 |
|
21 |
1775.80 |
21 |
1822.59 |
21 |
1798.98 |
|
22 |
1775.80 |
22 |
1815.80 |
22 |
1796.75 |
|
23 |
1775.80 |
23 |
1812.88 |
23 |
1796.75 |
|
24 |
1790.39 |
24 |
1808.33 |
24 |
1796.75 |
|
25 |
1797.33 |
25 |
1814.83 |
25 |
1799.29 |
|
26 |
1799.48 |
26 |
1814.83 |
26 |
1795.69 |
|
27 |
1789.22 |
27 |
1814.83 |
27 |
1799.55 |
|
28 |
1791.12 |
28 |
1821.44 |
28 |
1798.08 |
|
29 |
1791.12 |
29 |
1828.99 |
29 |
1800.52 |
|
30 |
1791.12 |
30 |
1833.14 |
30 |
1800.52 |
|
31 |
1789.02 |
31 |
1830.50 |
31 |
N/A |
|
OCTUBRE |
NOVIEMBRE |
DICIEMBRE |
|||
|
DÍA |
COP / USD |
DÍA |
COP / USD |
DÍA |
COP / USD |
|
1 |
1800.52 |
1 |
1831.25 |
1 |
1813.72 |
|
2 |
1797.97 |
2 |
1825.50 |
2 |
1813.72 |
|
3 |
1798.86 |
3 |
1828.80 |
3 |
1813.72 |
|
4 |
1800.43 |
4 |
1828.80 |
4 |
1813.73 |
|
5 |
1797.68 |
5 |
1828.80 |
5 |
1813.57 |
|
6 |
1795.40 |
6 |
1828.80 |
6 |
1811.05 |
|
7 |
1795.40 |
7 |
1814.99 |
7 |
1803.69 |
|
8 |
1795.40 |
8 |
1814.83 |
8 |
1797.45 |
|
9 |
1795.40 |
9 |
1814.21 |
9 |
1797.45 |
|
10 |
1798.32 |
10 |
1816.99 |
10 |
1797.45 |
|
11 |
1799.78 |
11 |
1816.99 |
11 |
1799.40 |
|
12 |
1797.68 |
12 |
1816.99 |
12 |
1801.50 |
|
13 |
1797.68 |
13 |
1816.99 |
13 |
1796.31 |
|
14 |
1797.68 |
14 |
1819.30 |
14 |
1795.05 |
|
15 |
1797.68 |
15 |
1818.20 |
15 |
1798.37 |
|
16 |
1797.68 |
16 |
1822.61 |
16 |
1798.37 |
|
17 |
1797.81 |
17 |
1823.46 |
17 |
1798.37 |
|
18 |
1798.53 |
18 |
1823.46 |
18 |
1796.98 |
|
19 |
1797.66 |
19 |
1823.46 |
19 |
1794.14 |
|
20 |
1798.42 |
20 |
1817.67 |
20 |
1790.46 |
|
21 |
1798.42 |
21 |
1815.58 |
21 |
1788.87 |
|
22 |
1798.42 |
22 |
1815.76 |
22 |
1779.79 |
|
23 |
1802.91 |
23 |
1815.76 |
23 |
1779.79 |
|
24 |
1816.60 |
24 |
1820.18 |
24 |
1779.79 |
|
25 |
1817.25 |
25 |
1820.18 |
25 |
1773.44 |
|
26 |
1816.97 |
26 |
1820.18 |
26 |
1773.44 |
|
27 |
1823.18 |
27 |
1824.12 |
27 |
1771.49 |
|
28 |
1823.18 |
28 |
1823.54 |
28 |
1771.54 |
|
29 |
1823.18 |
29 |
1825.08 |
29 |
1768.23 |
|
30 |
1830.45 |
30 |
1817.93 |
30 |
1768.23 |
|
31 |
1829.89 |
31 |
N/A |
31 |
1768.23 |
18 de marzo de 2013.
El Director General,
Juan Ricardo Ortega López.